2005 House Bill 5360 ↩

House Roll Call 727: Passed

To allow a taxpayer to withdraw from an “informal conference” process regarding a tax dispute if the Department of Treasury fails to issue an order and determination within 180 days. The taxpayer could then appeal to the Michigan Tax Tribunal or Court of Claims to resolve the dispute. Under current law a taxpayer must pay the disputed amount in advance of the informal conference process, but cannot appeal this payment until the department issues a written decision or order at the conclusion of the process, and there is no time limit for it to do so.